The Trump administration has made significant headway in implementing refunds for the International Economic Emergency Powers Act tariffs the Supreme Court ruled unlawful in February, according to a declaration filed in federal court Tuesday.

A Trump administration official said U.S. Customs and Border Protection has completed most of the work for a system to handle the massive amount of refunds involved. The official said the agency has received refund requests from more than 26,000 individual importers, totaling about $120 billion in tariffs paid so far.

The official’s declaration said the agency anticipated a phased rollout of the refunds, focusing on the importers whose accounts were still open at CBP or “unliquidated.” Later waves of refunds would handle older tariff payments, the declaration said.

A prior declaration from the administration said importers would also be owed interest on their tariff payments.